The 139th General Assembly approved a new formula for Presbyterians Sharing starting in 2014: 10% of a congregation’s dollar base.

To calculate your congregation’s expected allocation for a given year (2015), you need the dollar base from two years previous (2013). The dollar base is congregational revenue* in a given year minus expenditures for Presbyterians Sharing, PWS&D and other mission and debt repayment. (See Statistical Report Information Guide to find out what is included in congregational revenue.) The 2013 dollar base for each congregation can be found in the final column on the right side of the page in the Statistical and Financial Reports of the 2014 Acts and Proceedings or you can see how it is calculated below.

The expected allocation is 10% of a congregation’s dollar base:

10% of the dollar base___________: = $__________

Calculating your congregation’s dollar base

Your congregation’s dollar base is calculated using the statistical reports, as follows.

Total money received by congregation from all sources for use in a given year: $__________

(Line 14, 2013 Statistical Report)

subtract

All money remitted for Presbyterians Sharing, PWS&D and other mission: – $__________

(Line 26, 2013 Statistical Report)

subtract

Debt repayment (principal + interest): – $__________

(Line 24, 2013 Statistical Report)

Dollar base = $__________

(Line 31, 2013 Statistical Report)

* Revenues for capital projects or major renovations that are greater than 10% of a congregation’s regular operating budget are excluded from congregational revenue and reported in Line 18 on the statistical report rather than Line 14. See Statistical Report Information Guide.